Debit: bank deposits/accounts receivable;

Loan: income from main business;

Taxes payable-VAT payable (output tax);

Borrow: the main business cost;

Loan: inventory goods;

Inventory goods refer to products that the enterprise has completed the whole production process, accepted and put into storage, met the standard specifications and technical conditions, can be sent to the ordering unit according to the conditions stipulated in the contract, or can be sold as commodities, and all kinds of goods that have been purchased or commissioned for processing, accepted and put into storage for sale.

Enterprises should set up the subject of "inventory goods" to account for the increase and decrease of inventory goods and their balances. When goods are accepted and put into storage, the subject of "production cost" should be transferred to the subject of "goods in stock"; When selling inventory goods to the outside world, make corresponding accounting treatment according to different sales methods; Construction in progress and other goods receiving inventory shall be transferred according to their costs.

1. Accounting entries are also referred to as "accounting formulas" or "entries" for short. According to the requirements of the double-entry bookkeeping principle, it lists the records of the corresponding accounts and amounts of each economic transaction.

Before registering an account, accounting entries are made through accounting vouchers, which can clearly reflect the classification of economic business, help ensure the correctness of account records, and facilitate post-event inspection. Each accounting entry mainly includes accounting symbol, related account name, abstract and amount.

Second, the format

1. Borrow first and then lend, with the borrower at the top and the lender at the bottom;

2. The credit bookkeeping symbol, account and amount should be followed by a space behind the debit, indicating that the debit is on the left and the credit is on the right.

There are two kinds of accounting entries: simple entry and compound entry, in which the simple entry is the entry of borrowing a loan; Compound entries include one loan and many loans, one loan and many loans and many loans.

It should be pointed out that in order to keep the corresponding relationship of accounts clear, it is generally not appropriate to merge different economic businesses and prepare accounting entries by borrowing more and lending more. However, in some special cases, in order to reflect the whole picture of economic business, accounting entries for borrowing more and lending more can also be compiled.